THE INFLUENCE OF SPIRITUAL INTELLIGENCE, SPIRITUAL CONGRUENCE AND ACCOUNTING LITERACY ON ATTITUDE OF PURCHASING HALAL PRODUCT TOWARDS INTENTION TO PURCHASE AMONG GENERATION ALPHA

Background and Purpose: In recent years, studies interest in human behaviour relation to the halal industry have been growing. The process of understanding reasons for planning intention is not an easy path. Intentions are provoked by individual’s attitude which effect on how individuals making per purchase decision (Blackwell, Miniard, & Engel, 2001; Viksne, Salkovska, Gaitniece, Puke, 2016). Human beings complex this complexity helps having contradictions attitude.
 
 Theory Planned Behavior (TPB) was created based theory social psychology, congruity used as a theoretical framework creating current conceptual model.
 main objective study examine relationship between Spiritual intelligence (SQ), Congruence (SC) Accounting Literacy (AL) towards Halal product among Generation Alpha.
 Methodology: To provide insight from generation, conducted survey within students Faculty Economics Muamalat, USIM five programs offered. reached 181 respondents, those who had experience consuming products. research instrument consists 31 scale items were utilized using Likert then administered via questionnaire approach SPSS.
 Findings: Based finding it indicates that only SQ SC positive significant represented 0.006 0.022 SC. However, AL does reflect with Contributions: implication education structure embedded Islamic elements could influence be authorities bodies related create awareness Alpha generation.
 Keywords: intelligence, spiritual congruence, accounting literacy, halal, generation alpha.
 Cite as: Azreen Jihan, M. H., Nurul Nazlia, J., Muhamad Azrin, N., Muhammad, M., N Alia Fahada, W. A. R. (2023). congruence literacy purchasing alpha. Journal Nusantara Studies, 8(2), 73-94. http://dx.doi.org/10.24200/jonus.vol8iss2pp73-94